The tariff classification of women’s garments from Macau and the Philippines

N153376 March 24, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.63.2011; 6110.20.2079; 6110.30.3059 Mr. Karl Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of women’s garments from Macau and the Philippines Dear Mr. Krueger: In your letter dated March 2, 2011, you requested a tariff classification ruling on behalf of Orvis Company. The provided samples will be returned as per your request. Style 3T74 is an “Orvis” brand women’s cut and sewn pullover constructed from 60% cotton 40% polyester knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a rounded front neckline, large crochet edging at the neckline, short hemmed sleeves, and a straight hemmed garment bottom. The submitted sample garment extends from the shoulders to below the waist. The large crochet edging is considered a conspicuous feature which precludes classification as a t-shirt or similar to a t-shirt under Heading 6109. The garment is properly classified as an other pullover garment of Heading 6110. The pullover will be made in Macau. Style 2X1E consists of an “Orvis” label women’s cardigan and a pair of pants, both garments will be made in the Philippines. The cardigan and the pants are constructed of 100% polyester fleece fabric. The outer surface of the Style 2X1E cardigan measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The cut and sewn cardigan features a self-fabric standup collar, a 4 button full front opening, 2 inset pockets at the lower front panels, long sleeves with hemmed sleeve endings, and a straight hemmed garment bottom. The cardigan extends from the shoulders to below the waist. The Style 2X1E pants, is a pair of women’s pants which features an elasticized waistband and hemmed long leg openings. In your request, you describe the style 2X1E garments as sleepwear and state that they will be marketed as loungewear.  Based on appearance and marketing, the garments are capable of multiple uses. As such, these garments will not be classified as sleepwear in heading 6108. The applicable subheading for Style 3T74 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for the Style 2X1E cardigan will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for the Style 2X1E, pants, will be 6104.63.2011, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division